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  • 2 Double Materiality Analysis and KPIs

    Authors:Martin Meier-Pfister, Partner, IRF ReputationYasemin Diethelm-Ersan, Senior Consultant, IRF Reputation Last update: September 21st , 2026

  • 3 Swiss Law: an Overview

    Author:Annette Weber, Partner, Advestra Last update: September 20th , 2026

  • 1 The Path to Sustainability in Strategy and Reporting

    Authors:SIX GroupYasemin Diethelm-Ersan, Senior Consultant IRF ReputationLaura Berkes, Senior Consultant IRF Reputation Last update: September 21st , 2026

  • 2 Investor Relations Content

    The value of a company is defined in the medium and long term bythe performance of the relevant key market,the corporate strategy,the business performance in general,the growth in turnover and profit …

  • 5.1 Overview and Current Framework in the EU

    On January 5, 2023, the “Corporate Sustainability Reporting Directive” (CSRD) came into force. It modernizes and reinforces the provisions of the “Non-Financial Reporting Directive” (NFRD), which has …

  • 4.6 Investors in Switzerland

    Investment funds, pension funds, and insurance companies are some of the largest institutional investors in Switzerland. The tables below provide an overview of the largest players. Largest Providers …

  • 3.3 Diversity

    For listed companies above a certain size, Swiss law imposes gender quotas for the board of directors and executive management. This applies to companies if they exceed the thresholds set in Art. 727 …

  • 3.4 Sustainability Reporting

    Under Swiss law, there are three different sustainability reporting obligations: Reporting on non-financial matters, Reporting and due diligence obligations regarding child labor and conflict minerals…

  • 4.1 Overview and Current Framework in Switzerland

    To help issuers comply with the requirements for due diligence and reporting on non-financial matters, the following section summarizes the current reporting and due diligence standards. An outlook on…

  • 4.3 Transparency on Non-Financial Matters Pursuant to Art. 964a-c Code of Obligations

    4.3.1 Companies within the scope of applicationSwiss companies (i.e., companies which have their registered office in Switzerland) are subject (in scope) to reporting obligations on non-financial matt…

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